File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year:
1. At least $10 in Royalties and Substitute Payments in Lieu of Dividends or Interest
2. At least $600 in Rents, Services (including parts and materials), Prizes and Awards, Other Income Payments, Medical and Health Care Payments, Crop Insurance Proceeds, Cash Payments for Fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish, or, generally, the cash paid from a notional principal contract to an individual, partnership, or estate:
In addition, use Form 1099-MISC to report that you made direct sales of at least $5,000 of consumer products to a buyer for resale anywhere other than a permanent retail establishment. You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax under the backup withholding rules regardless of the amount of the payment.
For more information see IRS Instructions for Form 1099-MISC.